TY - GEN AU - Román-Martínez, Isabel AU - Argente-Linares, Eva AU - Gomez-Miranda, María-Elena AU - Rodríguez-Ariza, Lázaro PY - 2012 UR - https://hdl.handle.net/10481/93269 AB - The aim of this study is to observe the circumstances that led to small and medium enterprises to voluntarily adopt audit committees. The study of audit committees has been widely discussed in the literature, although most studies have focused on... LA - eng TI - Voluntary formation of audit committees in non-listed companies: The case of Morocco DO - 10.5897/AJBM11.1390 ER -